I've done this for other businesses and am a lawyer by training. While LLC rules vary by state, it is easier and often "better" to form a small business as an LLC rather than a corporation or s corporation. A key consideration is whether you will be the only employee of the business. If so, LLC is the answer. You can form what's called a single member LLC and all business income "passes through" to your personal tax return on a schedule C (you will need to elect this option at formation). Clean and easy. As a single member LLC, you don't need to create an operating agreement (which is pretty much necessary for a multi-member LLC and is a pain to draft; read: lawyer fees etc.).

Once you form an LLC, generally all you need to do is file an annual report form with the state (which is simple; it's just a revenue generator for the state) and do your bookkeeping properly.

But remember: you can write off photography expenses only to the extent you have income from photography work. And if you have income, you'll have to check IRS rules about depreciation of capital equipment, which is the lion's share of your likely expenses. These rules will limit how much of any expense you can deduct in any one year. Finally, IRS rules get kind of sticky with "mixed use" expenses (ie, you use the equipment for both personal and business uses). These are questions for an accountant, but they're KEY to determining whether this makes sense or not.

Generally I tell people to stay away from legal document websites, but a single member LLC is very simple. What's the cost?

I'd talk to an accountant before moving forward. Let me know if you have more questions!

Brian